Bill of Entry Amendment Before Final Assessment Valid u/s 149 of Customs Act

By CA Sandeep Kanoi Custom Duty Judiciary February 15, 2024

Case Name: Indian Farmers Fertiliser Co Operative Ltd Vs C.C. Kandla (CESTAT Ahmedabad)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All CESTAT, CESTAT Ahmedabad

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Indian Farmers Fertiliser Co Operative Ltd Vs C.C. Kandla (CESTAT Ahmedabad) Introduction: The case of Indian Farmers Fertiliser Co Operative Ltd Vs C.C. Kandla, adjudicated by CESTAT Ahmedabad, concerns the validity of amendments to a bill of entry under Section 149 of the Customs Act before final assessment. This article provides a detailed analysis of the case, including the arguments presented by both parties and the tribunal’s decision. Detailed Analysis: Indian Farmers Fertiliser Co-operative (IFFCO) imported Di-Ammonium Phosphate (DAP), with a portion capsizing during transfer. Th...

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